Bridget Bardot is a UK resident taxpayer. She purchased a house in London with a large garden on 01.10.1999 for 160,000 and paid 1% stamp duty plus legal fees of 863 in addition to the purchase price. She lived in the property up until 22/12/2012 when she rented the property out. On 12/09/2019, the letting ended, and she moved back into the house the following day. She sold a plot of land from the garden with planning consent on 29/01/2010 for 160,000. She continued living in the house until she sold it on 18/12/2020 for 570,000. Her incidental costs for both transactions combined were 16,537. Her pre-tax income for 2019-20 before gains was 18,000. Her pre-tax income for 2020-21 before gains is 13,500. Expenditure on improvements to the property during her period of ownership were as follows: 2002 New Windows 3120, 2004 Driveway 6400, 2009 New bathroom 2500, 2010 Rear extension 60,000, 2016 Architect fees and planning consent 8,000, 2019 New Roof 4000, 2019 Demolition of part of extension 4790, Total 88,810.

Required: 2. Calculate the taxable gain for 2019-20 after application of applicable reliefs